摘要
培育竞争优势是战略管理的基本任务,财务战略管理是企业战略管理的核心内容。文章通过分析财务战略概念,提出财务战略包括财务活动战略和财务关系战略:运用波特的价值链理论构建了企业基本成本链,并据此分析财务活动战略的竞争优势来源及其战略分析路径;从涉及产权交易的财务战略和不涉及产权交易的财务联盟两方面深入探讨了财务关系战略对竞争优势的影响,并分析了财务关系战略选择的分析思路。
By analyzing the concept of financial strategy,this paper argues that financial strategies are composed of the strategy of financial activity and the one of financial relation.Based upon Porter's value-chain theory,it constructs the cost-basic chain through which it analyzes the sources of the advantages of strategy of financial activity.Finally,it expounds the influence of strategy of financial relations on competitive advantage from the perspectives of financial strategy concerning property right transaction and financial union not concerning property right transaction.
出处
《中山大学学报（社会科学版）》
CSSCI
北大核心
2006年第5期135-138,共4页
Journal of Sun Yat-sen University(Social Science Edition)
关键词
财务活动战略
财务关系战略
竞争优势
价值链
strategy of financial activity
strategy of financial relations
competitive advantage
value-chain
